Main purpose of this subject are making comparative study of cost management practice at a new product design phase in international big manufacturing companies and its related parts manufacturer. I selected a automobile industry as the target of this study. Because, the industry have very severe competions and aggressive business behavior.In 1993, I had surveyed the cost management practices by use of same quationire to the big motor manufacturers in Japan, American, and German, and to these parts makers in Japan and American. Fortunately, I got 11th valid answers from the motor companies (japan 3, American 3, German 4) and 82 valid answers from the parts makers (Japan 23, American 59).In 1994 and 1995, I had surveyed supplementary study on the answers by sending out quational letter to the companies. Results of this study will be published in near future.